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I HIGH COURT
38. (2026) 44 Centax 42 (Bom.) Kanakia Spaces Realty Pvt. Ltd. vs. Union of India dated 24.06.2026.
An SCN issued after amalgamation to a dissolved transferor is jurisdictionally void and section 87 cannot preserve proceedings against an entity without legal existence.
FACTS
Petitioner’s transferor company merged into the petitioner under a sanctioned amalgamation scheme. Transferor consequently stood dissolved, and its name was removed from corporate records. Before GST implementation, it had filed service tax returns and informed the respondent regarding amalgamation and credit transfer. Automatic migration nevertheless generated a GST registration in the dissolved transferor’s name. Petitioner repeatedly informed the respondent that the transferor had ceased to exist. Respondent subsequently cancelled that registration after determining NIL liability. Despite these disclosures, the respondent issued an SCN under section 74 against the dissolved transferor. The respondent thereafter confirmed GST, interest and penalty through an order against that entity. Being aggrieved, the petitioner approached the Hon’ble High Court.
HELD
